Restructuring Costs

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

Restructuring Costs and Other

In the first three months of 2016, we incurred costs for restructuring actions initiated in 2016 as well as costs involving restructuring actions initiated in the prior year. Our restructuring actions are associated with cost reduction efforts that include the consolidation of manufacturing and distribution facilities as well as workforce reductions and the sale or exit of business units we determine non-strategic.

Pre-tax restructuring costs incurred in each of our segments and the location of the costs in the Condensed Consolidated Statement of Income for the three months ended March 31, 2016 and 2015 is as follows (in millions):



Three Months Ended March 31, 2016	Cost of goods sold		Selling & administrative expense		Total
Electrical Segment	$	1.8	$	3.7	$	5.5
Power Segment	—		0.3		0.3
Total Pre Tax Restructuring Costs	$	1.8	$	4.0	$	5.8

Three Months Ended March 31, 2015	Cost of goods sold		Selling & administrative expense		Total
Electrical Segment	$	1.9	$	0.1	$	2.0
Power Segment	0.7		—		0.7
Total Pre Tax Restructuring Costs	$	2.6	$	0.1	$	2.7

The following table summarizes the accrued liabilities for our restructuring actions (in millions):



	Beginning Accrued Restructuring Balance 1/1/16		Pre-tax Restructuring Costs		Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 3/31/2016
2016 Restructuring Actions
Severance	$	—	$	3.2	$	(0.2	)	$	3.0
Asset write-downs	—		2.0		(2.0		)	—
Facility closure and other costs	—		0.2		—			0.2
Total 2016 Restructuring Actions	$	—	$	5.4	$	(2.2	)	$	3.2
2015 and Prior Restructuring Actions
Severance	$	7.5	$	0.2	$	(2.2	)	$	5.5
Asset write-downs	—		—		—			—
Facility closure and other costs	0.4		0.2		(0.3		)	0.3
Total 2015 and Prior Restructuring Actions	$	7.9	$	0.4	$	(2.5	)	$	5.8
Total Restructuring Actions	$	7.9	$	5.8	$	(4.7	)	$	9.0

The actual costs incurred and total expected cost of our restructuring actions are as follows (in millions):



	Total expected costs		Costs incurred during 2015		Costs incurred during first three months of 2016		Remaining costs at 3/31/2016
2016 Restructuring Actions
Electrical Segment	$	10.6	$	—	$	5.1	$	5.5
Power Segment	0.7		—		0.3		0.4
Total 2016 Restructuring Actions	11.3		—		5.4		5.9
2015 Restructuring Actions
Electrical Segment	20.8		17.3		0.4		3.1
Power Segment	1.9		1.9		—		—
Total 2015 Restructuring Actions	22.7		19.2		0.4		3.1
Total Restructuring Actions	$	34.0	$	19.2	$	5.8	$	9.0